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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Communications: General instructions: introduction

Written correspondence is probably the most used method of communication between us and our customers. So, the instructions on correspondence form a large part of the section on communications. To make the instructions more accessible they have been divided up into the sub-headings shown on the contents page at (IHTM02000).

Further relevant information on correspondence may be found in the sections on Customer Service Standards (IHTM02271), personal applicants (IHTM02161) and disabled customers (IHTM02171).